Body Styling: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Body Styling
Largest movements
- Cash -€16,276
down €16,276 (-69.7%), from €23,346 to €7,070
mainly Net result for the year (-€18,831) and Trade debts (-€8,838)
- Receivables within one year +€4,692
up €4,692 (+5.2%), from €90,702 to €95,394
of which Other amounts receivable: +€3,267
- Tangible fixed assets -€3,766
down €3,766 (-9.7%), from €39,007 to €35,240
of which Other tangible fixed assets: -€3,003
- Reserves -€18,831
down €18,831 (-41.0%), from €45,909 to €27,078
of which Distributable reserves: -€18,831
- Current portion of long-term debt +€10,079
up €10,079 (+650.0%), from €1,551 to €11,630
- Trade debts -€8,838
down €8,838 (-40.7%), from €21,741 to €12,903
- Debts after one year +€8,014
new in 2025: €8,014
- Tax, wage and social debts -€7,274
down €7,274 (-64.0%), from €11,364 to €4,089
of which Remuneration and social security: -€5,289
- Gross operating margin -€12,292
down €12,292 (-16.4%), from €75,030 to €62,738
- Financial charges +€4,619
up €4,619 (+523.3%), from €883 to €5,502
- Staff costs +€2,632
up €2,632 (+4.0%), from €65,110 to €67,741
- Taxes -€2,254
down €2,254 (-91.7%), from €2,459 to €204
- Other operating charges +€2,039
up €2,039 (+127.4%), from €1,600 to €3,639
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,635 | €140,162 | -€16,473 | -10.5% |
| Fixed assets | 21/28 | €40,967 | €37,200 | -€3,766 | -9.2% |
| Tangible fixed assets | 22/27 | €39,007 | €35,240 | -€3,766 | -9.7% |
| Plant, machinery and equipment | 23 | €30,791 | €31,270 | +€479 | +1.6% |
| Leasing and similar rights | 25 | €1,242 | - | -€1,242 | |
| Other tangible fixed assets | 26 | €6,974 | €3,971 | -€3,003 | -43.1% |
| Financial fixed assets | 28 | €1,960 | €1,960 | = | 0.0% |
| Current assets | 29/58 | €115,668 | €102,962 | -€12,707 | -11.0% |
| Stocks and contracts in progress | 3 | €1,181 | €273 | -€907 | -76.8% |
| Stocks | 30/36 | €1,181 | €273 | -€907 | -76.8% |
| Amounts receivable within one year | 40/41 | €90,702 | €95,394 | +€4,692 | +5.2% |
| Trade receivables | 40 | €14,422 | €15,847 | +€1,425 | +9.9% |
| Other amounts receivable | 41 | €76,281 | €79,548 | +€3,267 | +4.3% |
| Cash at bank and in hand | 54/58 | €23,346 | €7,070 | -€16,276 | -69.7% |
| Deferred charges and accrued income | 490/1 | €439 | €224 | -€216 | -49.1% |
| Total equity and liabilities | 10/49 | €156,635 | €140,162 | -€16,473 | -10.5% |
| Equity | 10/15 | €106,176 | €87,345 | -€18,831 | -17.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €29,280 | €29,280 | = | 0.0% |
| Reserves | 13 | €45,909 | €27,078 | -€18,831 | -41.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €42,811 | €23,979 | -€18,831 | -44.0% |
| Amounts payable | 17/49 | €50,459 | €52,817 | +€2,359 | +4.7% |
| Amounts payable after more than one year | 17 | - | €8,014 | +€8,014 | |
| Financial debts | 170/4 | - | €8,014 | +€8,014 | |
| Amounts payable within one year | 42/48 | €49,956 | €44,782 | -€5,174 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €1,551 | €11,630 | +€10,079 | +650.0% |
| Financial debts | 43 | - | €859 | +€859 | |
| Credit institutions | 430/8 | - | €859 | +€859 | |
| Trade debts | 44 | €21,741 | €12,903 | -€8,838 | -40.7% |
| Suppliers | 440/4 | €21,741 | €12,903 | -€8,838 | -40.7% |
| Advances received on contracts in progress | 46 | €300 | €300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,364 | €4,089 | -€7,274 | -64.0% |
| Taxes | 450/3 | €2,852 | €867 | -€1,985 | -69.6% |
| Remuneration and social security | 454/9 | €8,512 | €3,223 | -€5,289 | -62.1% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €503 | €21 | -€482 | -95.8% |
| Remuneration, social security and pensions | 62 | €65,110 | €67,741 | +€2,632 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,539 | €3,365 | -€1,174 | -25.9% |
| Other operating charges | 640/8 | €1,600 | €3,639 | +€2,039 | +127.4% |
| Non-recurring operating charges | 66A | - | €1,148 | +€1,148 | |
| Gross operating margin | 9900 | €75,030 | €62,738 | -€12,292 | -16.4% |
| Operating profit (loss) | 9901 | €3,782 | -€13,154 | -€16,937 | |
| Financial income | 75/76B | €324 | €29 | -€295 | -91.1% |
| Recurring financial income | 75 | €324 | €29 | -€295 | -91.1% |
| Financial charges | 65/66B | €883 | €5,502 | +€4,619 | +523.3% |
| Recurring financial charges | 65 | €883 | €5,502 | +€4,619 | +523.3% |
| Profit (loss) for the period before taxes | 9903 | €3,223 | -€18,627 | -€21,851 | |
| Income taxes | 67/77 | €2,459 | €204 | -€2,254 | -91.7% |
| Profit (loss) for the period | 9904 | €765 | -€18,831 | -€19,596 | |
| Profit (loss) for the period to be appropriated | 9905 | €765 | -€18,831 | -€19,596 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.